https://www.taxtmi.com/acts?id=28939 No officer shall impose a penalty for minor breaches or easily rectifiable documentary mistakes made without fraudulent intent or gross negligence. Penalties must be commensurate with the facts and severity of the breach, and cannot be imposed without an opportunity to be heard. Orders imposing penalty must specify the nature of the breach and the applicable law or procedure. Voluntary disclosure before discovery may mitigate penalty. These safeguards do not apply to penalties that are fixed sums or fixed percentages under the Act. en-us Sat, 01 Jul 2017 14:59:10 +0530 Sat, 29 Jul 2017 18:10:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=28939 No officer shall impose a penalty for minor breaches or easily rectifiable documentary mistakes made without fraudulent intent or gross negligence. Penalties must be commensurate with the facts and severity of the breach, and cannot be imposed without an opportunity to be heard. Orders imposing penalty must specify the nature of the breach and the applicable law or procedure. Voluntary disclosure before discovery may mitigate penalty. These safeguards do not apply to penalties that are fixed sums or fixed percentages under the Act. Act-Rules GST - States Sat, 01 Jul 2017 14:59:10 +0530 https://www.taxtmi.com/acts?id=28939